摘要
通过分析煤炭建筑安装工程的成本构成,阐述了影响工程成本的主要因素,指出了节约人工费、材料费、施工管理费是降低工程成本的重要手段.同时,在企业内部实行目标成本管理,完善各项经济责任制,建立健全各类核算制度,也是降低工程成本的有效措施.
The paper analyzed the cost conponent of the coal building installation project, discussed the main elements affecting the project cost, cutting down artificial cost, material cost, construction management cost is important means of cutting down project cost. Carrying out the goal cost management in the enterprise, perfecting different kinds of economy system, setting up different kinds of accounting systems, are good means of reducing projed cost.
出处
《辽宁工程技术大学学报(自然科学版)》
CAS
1999年第2期181-184,共4页
Journal of Liaoning Technical University (Natural Science)